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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in … Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… report – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners … Determine whether the Gates Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Genesee Falls – Fiscal Stress (2013M-146)
… The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Milford – Financial Condition (2013M-355)
The purpose of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355State Agencies Bulletin No. 1000
… the April 1, 2010 Salary Schedule. Agencies must insert a new row on the Additional Pay page using an effective date of … (Institution Lag) or 4/1/10 (Administration Lag) with the new GEO amount. Control-D Reports Available After Processing … after the effective date of the increases as a result of new military orders, OSC will recalculate the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1000-retroactive-april-1-2010-salary-increase-employees-represented-civilTown of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Recent Trends and Impact of COVID-19 in Brooklyn
… an interagency plan to meet residents’ food needs in the near-, medium- and long-term was launched. Immediate measures …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynComptroller DiNapoli Releases School District Audits
… that district officials could have invested idle operating funds averaging approximately $2.7 million during the audit …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The report assesses the … To read the complete report, visit: http://www.osc.state.ny.us/localgov/audits/schools/2016/eastramapo.htm For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… positive balances of payments were in the southern or southwestern parts of the country. New Mexico had the top … – Federal Fiscal Year 2018 or go to: https://osc.state.ny.us/reports/budget/2020/federal-budget-fiscal-year-2018.pdf … View Interactive state-by-state comparison : or go to: …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly limited this review and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsWarrensburg Central School District - Financial Condition Management (2017M-265)
… it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ … of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. Close completed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mTown of Seward – Financial Management (2016M-353)
… Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353White Lake Fire District – Budgeting Practices (2013M-156)
… contributed to the District using 54 percent of fund balance to fund the ensuing years’ appropriations. During … to fund its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The fund balance has declined from approximately $71,000 in 2008 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Weedsport Central School District – Financial Management (2016M-94)
… However, including more details in these plans, such as funding sources, would benefit the District as it faces … plans for a three- to five-year period that address the funding, use and maintenance of fund balance and reserves, specific timelines and funding sources for capital improvement projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49State Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Village of Liberty – Financial Condition (2013M-109)
… fiscal years, Village officials appropriated more fund balance than was available in the general fund. The Board … that total amount, making it necessary to use more fund balance than planned to offset that shortfall. However, the … basis for key financial decisions. Only appropriate fund balance that is available for use. Make the necessary …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances for each … Separately account for the financial activity and fund balance for each individual special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375